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La Dirección de Impuestos y Aduanas Nacionales (DIAN) emitió una nueva resolución 000010/2018 el 6 de febrero que requiere que los grandes contribuyentes emitan y presenten facturas electrónicas antes del 1 de septiembre de 2018. En Colombia, esta resolución era esperada ya que la DIAN había emitido un borrador de la misma en el último […]
La mayoría de los países que imponen un mandato de facturación electrónica requieren que los contribuyentes informen no solo las facturas emitidas, sino también las facturas electrónicas recibidas por parte de sus proveedores. Dado que el requisito de facturación electrónica de Colombia llega a todos los contribuyentes antes del 1 de enero de 2019 y […]
During the past couple of years, Colombia has been implementing a Clearance-type e-invoicing mandate, much in line with trends that we have seen across the world. The speed in which DIAN, the Colombian tax authority, has introduced changes and rolled out the mandate is much higher than average, with momentum only having been overtaken by […]
The Colombian tax administration (DIAN) issued a new resolution 000010/2018 on February 6th that requires large taxpayers to issue and report electronic invoices by September 1, 2018. This resolution was widely expected in Colombia since the DIAN already issued a draft of it in the last quarter in 2017, where it asked for feedback from […]
The Colombian tax administration (DIAN) enacted Resolution 000072 of December 29, 2017, by which it establishes the first wave of taxpayers that will be mandated to issue and report electronic invoices in Colombia. This resolution is fundamentally different from the original draft resolution published by the DIAN in November 2017 for public consultation. In that […]
La Dirección de Impuestos y Aduanas Nacionales (DIAN) emitió la Resolución 000072 del 29 de diciembre de 2017, en la cual se establece la primera ronda de contribuyentes que deberán emitir y reportar facturas electrónicas en Colombia. Esta resolución es esencialmente diferente del proyecto de resolución original que la DIAN había publicado en noviembre de 2017 […]
In late November, Colombia executed its authority to mandate electronic invoicing compliance prior to the official January 2019 deadline. The DIAN, Colombia’s tax and customs administration, published a draft of this resolution, which specifies the companies will be subject to eInvoicing. Specifically, this resolution will apply to: a) Those designated by the DIAN as “large […]
By January 2019, all companies that pay VAT in Colombia will be required to comply with mandatory e-invoicing as the country aims to curb tax evasion and increase collections. However, businesses with operations in Colombia must begin preparing now. Here are 5 considerations that every company planning their VAT compliance strategies in Colombia should know: […]
Colombia has aggressively promoted the adoption of e-invoicing since 2015. That year, Decree 2242 introduced mandatory e-invoicing in XML format through regulated schemas, use of digital signatures and real-time invoice controls by the tax authority DIAN as a clearance point. This model, which represents a significant departure from the previous ‘classic’ VAT invoicing scheme, can […]
In line with other countries in Latin America, Colombia opted to roll out e-invoicing on a voluntary basis, coupled with individual mandates to join the e-invoicing framework to specific taxpayers (often within strategic industry sectors or upon exceeding certain annual turnover threshold). At the end of 2015, Colombia issued Decree 2242 updating their e-invoicing framework. […]